Câu 31: CVA: Certified Valuation Analyst

The same general processes and decision criteria apply to both (1) deciding on whether or not to rely on any particular valuation multiple at all and (2) deciding on the relative weight to be accorded each valuation multiple ultimately used in reaching the opinion of value. A study of the transactional data may lead to greater of lesser reliance on certain valuation multiples than one might have expected prior to compiling the data a. All of the following are considered in impact of guideline transactional data evaluation EXCEPT:

1. A. Number of data points available
2. B. Comparability of data measurement
3. C. Comparability of data patterns
4. D. Apparent business reliance — đáp án hiện tại